Ethiopian Tax Research Network Library
Resources to enhance the exchange of tax knowledge in Nigeria
Research focusing on challenges in increasing property tax revenues in Africa
Resources on topics related to taxation in Ethiopia, ranging from tax policy to tax administration, and from academic papers to practical case studies
Following the third international Financing for Development Conference, the United Nations General Assembly endorsed the Addis Ababa Action Agenda. The first action area, outlined as “critical to achieving the sustainable development goals,” is mobilising domestic public resources. Countries committed to “enhancing revenue administration through modernized, progressive tax systems, improved tax policy and more efficient tax collection.”
As a member of the Addis Tax Initiative, Ethiopia has committed to stepping up domestic resource mobilisation. Currently, Ethiopia’s tax to GDP ratio stands at about 13%, below the 15% considered necessary to fund adequate public services. Key to raising increased tax revenue in an equitable manner, and without impeding economic growth, is rigorous research that can inform both tax policy and practice.
To this end, the Ethiopian Tax Research Network (ETRN) was launched in September 2017. The ETRN is coordinated by the International Centre for Tax and Development (ICTD) and funded by the Bill and Melinda Gates Foundation. The ETRN is dedicated to enhancing the generation and exchange of tax knowledge in Ethiopia. It is concerned with all topics related to taxation, ranging from tax policy to tax administration, and from academic papers to practical case studies. This library is intended to be of use to members of the ETRN, including tax practitioners and researchers from both Ethiopian and international organisations.
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Legality principle of taxation in Ethiopia: at the state of porosity or its non-existent from inception?
Social Science Research Network, 2016Legality principle of taxation “no taxation without representation” was founded on the notion of “social contract” whereby people obey the sovereign only if its acts and actions improve their lives and enhance their welfare. This means tax in democracy may be imposed only by act of the legislature which means tax is the product of a collective consent (government). The justification for the advent of long constitutional history of the law of no taxation without representation is due to historical abuses of taxing power of American colonies by England....Fighting capital flight in Ethiopia
African Journals Online - AJOL, 2013There exists no generally accepted definition of the term “capital flight”. For the purpose of this article capital flight refers to Illegal capital flight, also known as illicit financial flows, which disappear from any record in the country of origin. Moreover earnings on the stock of illegal capital flight outside of a country generally do not return to the country of origin. In this regard, capital flight is creating a serious development challenges for most African economies. Ethiopia is not exceptional for this impact.The analysis of this article led to two major findings....Tax exemption through letters: issues of legality and equality
Bahir Dar University School of Law, 2014Employment income is one source of income tax in Ethiopia. Employees, in addition to their periodic salary, may be entitled to other payments or gains in cash or in kind during the employment relationship. The main concern of this article is to assess whether payments other than periodic salary of an employee, particularly house and transportation allowances, are taxable or not.The income tax proclamation, income tax regulation and income tax exemption directive provide employment incomes exempted from taxation. However, house and transportation allowances are not among those exempted....Determinants of tax revenue in Ethiopia
Science Publishing Group, 2018Fiscal deficit is the core issue of most of the developing countries over the past several decades. The reason behind the large increase in fiscal imbalance is the rapid expansion in expenditure and low revenue collection. Hence, efficient tax system is crucial for these countries. Since Ethiopian is one among developing countries, pattern of tax revenues and economic growth across country has become a significant concern. Due to aforementioned deficiencies, Ethiopia struggles with budget deficits for a long time....The distributional impact of taxes and transfers: evidence from eight low- and middle-income countries
World Bank Publications, 2017This study presents a set of studies for low- and middle-income countries that use the CEQ approach to examine the distributional effects of individual taxes, transfers, and subsidies as well as their combined impact. Most of the case studies were produced with the objective of informing the World Bank in-country dialogue on fiscal policy or fiscal reform....The corporate tax burden in Ethiopia: evidence from anonymised tax returns
International Centre for Tax and Development, 2016This paper computes and analyses the tax burden on Ethiopian corporations, measured by the average effective tax rate (ETR) on their profit. Our strongest result regards the relation between tax burdens and firm size. We find a statistically significant U-shaped relation between ETR and size. While small firms face the highest tax burden, the largest firms still pay more than middle-sized firms....Distortions to agricultural incentives in Ethiopia
World Bank Publications, 2007Over the past half century, Ethiopia has gone through three ideologically distinct political regimes: the monarchic regime during 1950-1974, the central planning regime during 1974-1991, and the regime that has been in power since the collapse of Derge regime in May 1991. Each shift in political regime has been marked by dramatic change in economic policies with direct implications for the agricultural sector in terms of both accesses to factors of production and marketing of inputs and outputs....Ethiopia public expenditure review
World Bank Publications, 2016Ethiopia’s remarkable socio-economic transformation over the last decade has been marked by: a reorientation of expenditure from recurrent to capital; a significant devolution of resources from Federal Government to Regions; and a clear prioritization of infrastructure spending, while protecting spending on education at four percent of GDP. The Government of Ethiopia has also leveraged external resources to boost spending in pro-poor sectors, particularly health and social protection....Federal Democratic Republic of Ethiopia: selected issues
International Monetary Fund, 2015This Selected Issues paper reviews the evolution of inequality in Ethiopia and discusses the role of various macroeconomic policies as well as structural factors. With a Gini coefficient of 30, Ethiopia remains among the most egalitarian countries in the world. The most vulnerable households seem to experience less benefit from growth than those in the higher income deciles.In terms of tax revenue collection, Ethiopia faces the typical challenges of a developing country....The practice of fiscal federalism in Ethiopia: a critical assessment 1991-2012: an institutional approach
Université de Fribourg, 2015The long statehood history of Ethiopia is known for its decentralized governance system with many autonomous regions and principals ruled by hereditary regional chiefs under various titles, but accountable to King of Kings at the centre. The autonomous regions were not only paying annual tribute to the king of kings, but also had to cooperate with the centre. Powers of the regional chiefs started to diminish at the turn of the nineteen century and had been completely abolished in the early twentieth century....